Consequent to the amendment of the said notification, vide amending notification No. 100/ 95 CE dated 2.6.95 the said concession will now be available only to those goods sought to be sold in the DTA as are identical to the goods exported or expected to be exported. with an exception for goods in the nature of software, rejects, scrap, waste or remnants.

        Subsequent to the above said amendment, a reference has been received from the Department of Electronics on the question of DTA clearances of non identical goods which have already been manufactured and are lying in stock and the difficulties such units are facing in exporting those goods and the manner of clearing them in the DTA. The question is whether these goods  and the manner of clearing them in the DTA. The question is whether these goods and the manner of clearing them in the DTA. The question is whether these goods could be cleared on payment of full duties of customs leviable thereon, without applying the benefit to notification 2/95 CE.

        The matter has been examined by the Board. It is seen that there should be no objection for clearance of goods produced in such units on payment of full duties of customs leviable thereon. However, the units should produce letters of permission from competent authorities in accordance with the provisions of the EXIM Policy. There will also be due adjustments against the units' DTA sale entitlements except in respect of those cases of DTA clearances under para 103. 115 or 121 of EXIM Policy. Accordingly it is directed that if any such requests are received for clearance of goods produced or manufactured in such units, on payment of full duties, the same may be allowed on the strength of permissions from competent authorities.